Executive Order No. 36, s. 1942

IMPOSING SPECIFIC TAXES ON CIGARS, CIGARETTES AND OTHER MANUFACTURED PRODUCTS OF TOBACCO.

Pursuant to the authority conferred upon me as Head of the Central Administrative Organization by Orders Nos. 1 and 3 of the Commander-in-Chief of the Imperial Japanese Forces in the Philippines, and upon the recommendation of the Executive Commission, the following rules and regulations governing the imposition of specific taxes on cigars, cigarettes and other manufactured products of tobacco are hereby promulgated:

SECTION 1. Specific tax on products of tobacco.— (a) On manufactured products of tobacco, except cigars, cigarettes, and tobacco specially prepared for chewing so as to be unsuitable for consumption in any other manner, but including all other tobacco twisted by hand or reduced into a condition to be consumed in any manner other than by the ordinary mode of drying and curing; and on all tobacco prepared or partially prepared for sale or consumption, even if prepared without the use of any machine or instrument and without being pressed or sweetened; and on all fine-cut shorts and refuse, scraps, clippings, cuttings, and sweeping of tobacco, there shall be collected on each kilogram, one peso and forty centavos.

(b) On tobacco specially prepared for chewing so as to be unsuitable for use in any other manner, on each kilogram, sixty centavos.

Sec. 2. Specific tax on cigars and cigarettes.—

(a) On cigars and cigarettes there shall be collected the following taxes:

A. Cigars—

(1) When the manufacturer’s or importer’s wholesale price, less the amount of the tax, does not exceed thirty pesos per thousand, on each thousand, six pesos.

(2) When the manufacturer’s or importer’s wholesale price, less the amount of the tax, exceeds thirty pesos but does not exceed sixty pesos per thousand, on each thousand, ten pesos.

(3) When the manufacturer’s or importer’s wholesale price, less the amount of the tax, exceeds sixty pesos per thousand, on each thousand, sixteen pesos.

B. Cigarettes—

(1) When the manufacturer’s or importer’s wholesale price, less the amount of the tax, is four pesos or less per thousand, on each thousand, three pesos.

(2) When the manufacturer’s or importers wholesale price, less the amount of the tax, is more than four pesos but not more than six pesos per thousand, oneach thousand, six pesos.

(3) When the manufacturer’s or importer’s wholesale price, less the amount of the tax, exceeds six pesos per thousand, on each thousand, eight pesos.

(b) The maximum price at which the various classes of cigars and cigarettes are sold at wholesale in the factory or in the establishment of the importer to any member of the public shall determine the rate of the tax applicable to such cigars and cigarettes; and if the manufacturer or importer also sells, or allows to be sold, his cigars and cigarettes at wholesale in another establishment of which he is the owner or in the profits of which he has an interest, the maximum sale price in such establishment shall determine the rate of the tax applicable to the cigars and cigarettes therein sold.

(c) Every manufacturer or importer of cigars and cigarettes shall file with the Director of Customs and Internal Revenue, on the date or dates designated by the latter, a sworn statement of the maximum wholesale prices of cigars and cigarettes, and it shall be unlawful to sell said cigars and cigarettes at wholesale at a price in excess of the one specified in the statement required by this section without previous written notice to said Director of Customs and Internal Revenue.

SEC. 3. Effectivity.—This Order shall take effect upon its approval by the Commander-in-Chief of the Imperial Japanese Forces.

Done in the City of Greater Manila, Philippines, this 8th day of May, 1942.

(Sgd.) JORGE B. VARGASChairman of the Executive Commission

APPROVED by the Commander-in-Chief of the Imperial Japanese Forces in the Philippines on May 9, 1942.